(1) The object of this Part is to provide for certain amounts to be included in a taxpayer's assessable income (Division 9) in respect of:
(a) the attributable income of a CFC (section 456); and
(b) certain changes of residence by a CFC (section 457).
(2) To that end (and for other purposes of this Act) this Part contains rules relating to the following:
(a) interpretation (Division 1);
(b) types of entities (Division 2);
(c) control interests, attribution interests, attributable taxpayers and attribution percentages (Division 3);
(d) attribution accounts (Division 4);
(g) the calculation of attributable income of a CFC (Division 7);
(h) the active income test (Division 8);
(j) post-attribution asset disposals (Division 10);
(k) the keeping of records (Division 11).